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What will I benefit?

Develop the knowledge and skill related to IFRS which will enable you to prepare consolidated financial statements.

Course Objectives

    At the end of this course, the participants should be able to:
  • Apply IFRS when preparing final accounts.

Target Audience

Accounting managers, and senior accountants working in the preparation of financial statements, and internal auditors

Course Outline

5
5
Topics
    Definitions
  • Holding company
  • Subsidiary
  • Group
  • Power
  • Relevant activities
  • Consolidated financial statements
  • Control
  • Non-controlling interest

    • IFRS 10
  • The objective of the standard and the requirements to achieve it.
  • Scope
  • Investor's control of the investee
  • Power over the work of an investee
  • Returns
  • Link between power and returns
  • Accounting requirements
  • Non–controlling interests
  • Loss of control
  • Determining whether an entity is an investment entity

    • IFRS 11
  • The objective of the standard and the requirements to achieve it.
  • Scope
  • Joint arrangements
  • Joint control
  • Types of joint arrangement
  • Financial statements of parties to a joint arrangement
  • Joint operations
  • Joint ventures
  • Separate financial statements

    • IFRS 12
  • The objective of the standard and the requirements to achieve it.
  • Scope
  • Significant judgements and assumptions
  • Investment entity status
  • Interests in subsidiaries
  • The interest that non–controlling interests have in the group’s activities and cash flows
  • The nature and extent of significant restrictions
  • Consequences of changes in a parent’s ownership interest in a subsidiary that do not result in a loss of control
  • Consequences of losing control of a subsidiary during the reporting period
  • Interests in unconsolidated subsidiaries
  • Risks associated with an entity’s interests in joint ventures and sister companies

5
5
Target Competencies
  • International Financial Reporting Standards (10), (11) and (12).
  • Preparation of financial reports in accordance with international standards
5
5
Course Methodology
    This training course will be carried out through the use of best practices and the right combination of engaging and purposeful tools such as:
  • Case studies and practical exercises
  • Workshops and group activities
  • Interactive discussions
  • Brain storming
  • Energizing team competitions
  • Presentations
  • Learning games
International Financial Reporting Standards
6600 SAR

5 Days

Course Dates

Start Date: 19 May 2024
End Date: 23 May 2024
Language: Arabic
Location: Riyadh

Download the Course Outline File

*Prices do not include value added tax

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